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Appendix 2 - Burial Regulations Guidance

Perth and Kinross Council · 24 June 2026
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Burial Regulations: Guidance
February 2025
Appendix 2

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Contents
1. Introduction ...................................................................................................... 3
2. The Burial Management Regulations ............................................................... 3
2.1 Regulation 1: Citation, commencement and interpretation .......................... 3
2.2 Regulation 2: Burial management plans ...................................................... 3
2.3 Regulation 3: Maintenance of burial grounds ............................................... 6
2.4 Regulation 4: Safety of headstones and other memorials ............................ 6
2.5 Regulation 5: Removal of unauthorised headstones or other memorials ..... 8
2.6 Regulation 6: Training .................................................................................. 9
2.7 Regulation 7: Maintenance of equipment ..................................................... 9
2.8 Regulation 8: Designation for use by faith, religious or belief groups .......... 9
3. The Applications and Register Regulations ..................................................... 9
3.1 Regulation 1: Citation, commencement and interpretation .......................... 9
3.2 Regulation 2: Records ................................................................................ 10
3.3 Regulation 3: Application for burial ............................................................. 10
3.4 Regulation 4: Burial Register ...................................................................... 18

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1. Introduction 
The Burial and Cremation (Scotland) Act 2016 (the 2016 Act) provides Scottish
Ministers with the powers to make regulations for or in connection with:
• the management, regulation and control by a burial authority of burial grounds
• applications to carry out burials
• and burial registers 
The Scottish Ministers have made two sets of regulations in exercise of these
powers. They are The Burial (Management) (Scotland) Regulations 2025 (The
“Burial Management Regulations”) and The Burial (Applications and Register)
(Scotland) Regulations 2024 (“The Applications and Register Regulations”). 
This guidance aims to help understanding of what the regulations do, what the legal
requirements are and what is not permitted. 
To keep updated with all funeral-related matters, interested parties can sign up to the
Scottish Government’s Funeral Industry News Blog using the registration page. 
2. The Burial Management Regulations 
2.1 Regulation 1: Citation, commencement and interpretation 
Regulation 1 states the date on which the regulations come into force as 1 March
2025. From this date burial authorities must comply with the requirements of the
Burial Management Regulations. 
Regulation 1 also sets out the definitions used in the regulations. A “plan” has the
meaning given in regulation 2(1)(a) which is a burial management plan in respect of
a burial ground. Further information about the required content of the plan is
provided under regulation 2 below. A “scheduled inspection” is a regular inspection
of headstones and other memorials to ensure they are in safe order. 
2.2 Regulation 2: Burial management plans 
Regulation 2 requires each burial authority to prepare and maintain a burial
management plan and to ensure that burial grounds are managed and operated in
accordance with the plan. A burial authority may apply one plan to more than one
site. For example, a burial authority may choose to have one management plan
which applies to all of its burial grounds. If it is considered more appropriate, they
may choose to have an overarching strategic burial management plan with individual
tailored plans under this, applying to each of its burial grounds. 
A burial management plan is essentially a burial authority’s operating manual. The
plan does not need to be lengthy but must contain enough detail to cover the
information required by the regulations. The plan should be made available for
inspection by the Inspector of Burial and members of the public. Burial authorities

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may consider publishing management plans, if the burial authority has a website, to
enhance public accessibility.   
The minimum information that a burial authority must include in the plan is detailed in
the paragraphs below, but may also include anything additional that is considered
relevant to the individual burial authority. 
Burial ground information (regulation 2(4)(a) and (b)) 
The plan should include the name and address of each burial ground to which the
plan applies. It would also be helpful to include contact details for the burial authority
such as the address of head office and an email address, website and/or phone
number. 
The plan should also set out which of its burial grounds are accepting—
• new coffin and ashes burials
• new ashes burials only
• new coffin burials only
• no new burials 
If a burial ground stops operating or if a burial ground is expanded or becomes
operational again, then the plan must be updated at the 12 month review point to
reflect this (see more on regulation 2(4)(d) below). 
The procedures for carrying out burials (regulation 2(4)(c)(i)) 
A burial management plan must include information about the burial ground’s
procedures for carrying out burials. This could include the whole burial process
including:
• arrangements for making bookings
• preparing the lair
• considering the application 
• receipt of the body/ body part/ pregnancy loss/ ashes 
• conducting the service 
• final internment 
The information can be set out in whatever format the burial authority considers
appropriate; for example it may be a flow chart. 
Procedures for dealing with an unexpected increase in the number of burials
(regulation 2(4)(c)(ii)) 
The plan should include information about how the burial authority would deal with
an increase in burials, for example, due to a sudden increase in winter deaths or a
pandemic. 
We recommend that the burial authority sets out in the plan how it would cope in
such situations and have details of who to contact when preparing for a mass fatality

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event, such as the Scottish Government, Scottish Environment Protection Agency
(SEPA) and NHS. 
The operation and servicing of equipment (regulation 2(4)(c)(iii)) 
The plan must include details of the procedures for the operation and servicing of all
equipment that is owned by the burial authority and used in the burial process or to
maintain the burial ground. 
This could be by setting out in the plan where the relevant information can be found
rather than including every detail in the plan itself. For example, stating where the
operating manual and the service log for equipment are located and who has
responsibility for maintaining equipment and ensuring it is serviced regularly. 
Procedures for ensuring burial grounds are maintained in good order
(regulation 2(4)(c)(iv)) 
The plan should set out how a burial authority maintains its burial grounds in good
order. Burial authorities can decide how much information to include in this section.
Some examples of what could be included: 
• arrangements and frequency for general ground maintenance including: lawn
maintenance, pruning, weed control, leaf clearance and tree maintenance
and whether ground maintenance is undertaken in-house or contracted.
• arrangements for amenities upkeep: bins, benches, pathways, signage. 
• inspection, identification and prioritisation of works (e.g. to any buildings,
walls, fences, drainage, access gates, parking, lighting, levelling of lairs).
• environmental/ biodiversity strategies (recycling processes, rewilding plans).
• wildlife management, especially burrowing species such as rabbits and
badgers.
• conservation management for old and historically significant monuments,
including a list or register of statutory designations. 
• burial authority policy on the removal of tributes. 
• a scale plan of the burial ground showing above ground features. 
Maintenance is discussed further under regulation 3. 
Procedures for carrying out scheduled inspections, including the frequency of
such inspections (regulation 2(4)(c)(v)) 
The plan should give details of how burial authorities carry out inspections of
headstones and other memorials to ensure they are in safe order and how frequently
inspections are carried out. 
More on safety of headstones and memorials can be found under Regulation 4.   
Contingency arrangements for any unexpected disruption to operations
(regulation 2(4)(c)(vi)) 
The plan should include details of resilience and contingency planning. This section
should include what would be done when dealing with a disruption to service such as

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sustained inability to carry out burials in a burial ground due to severe weather
events, such as major flooding or coastal erosion, or any other unexpected
disruption to services or burial ground access, such as police incidents or falling
masonry. 
Contingency plans should consider what arrangements would be put in place if there
is a lack of staff available to carry out burials in the event of absenteeism.   
Review of the plan (regulation 2(4)(d) 
All burial authorities are required to have a plan in place by 1 March 2026. The plan
must be reviewed at least annually to ensure it is up to date and relevant. It should
be updated as required. Any additional information that a burial authority considers
relevant can be added at any time.   
2.3 Regulation 3: Maintenance of burial grounds 
Regulation 3 requires burial grounds to be maintained in “good order”. The standards
of maintenance required will depend on the general use of the burial ground and
frequency of visitors. Woodland burial grounds, for example, may require less
intensive maintenance than other burial grounds. City centre historic burial grounds
can attract high numbers of visitors and may have old, large structures which require
more careful maintenance and management. 
A burial authority will be expected to follow its management plan in this respect and
more information on the type of information expected to be set out in the
management plan is outlined under Regulation 2: Burial Management Plans. 
The responsibility for ensuring that burial grounds are maintained in “good order” will
be assessed by Inspectors of Burial appointed under the 2016 Act. It will be for
inspectors to determine the relevant factors to be taken into consideration during
inspections which may include: the type and conditions of each burial ground and the
broader objectives of the burial authority. 
In order to comply with the duty to maintain burial grounds in good order, the Burial
Management Regulations set out the steps that a burial authority may take in order
to comply with this duty. These are listed in full in Regulation 3 and range from
maintaining and repairing buildings to managing vegetation. 
2.4 Regulation 4: Safety of headstones and other memorials 
Inspections (regulation 4(1)) 
The maintenance of headstones is the responsibility of the lair right-holder. However,
it is well known that over time and with the historic practice of selling lair rights in
perpetuity, maintenance work is often not carried out because the owner is absent or
cannot be traced. This is particularly true for headstones which are older and these
tend to be the ones which require corrective action to be taken. In addition, burial

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authorities have duties under the Occupiers’ Liability (Scotland) Act 1960 and the
Health and Safety at Work etc. Act 1974 to do all that is reasonably practicable to
ensure that visitors and those working in burial grounds are not exposed to risks to
their health and safety.   
Regulation 4(1) of the Burial Management Regulations requires burial authorities to
carry out regular scheduled inspections to identify any headstone or memorial which
is not in safe order. The frequency of scheduled inspections is not specified in
regulations as this decision will depend on the requirements of each burial ground.
However, the frequency and procedures for carrying out scheduled inspections are
to be set out in a burial authority’s burial management plan, as described above
under Regulation 2: Burial Management Plans. 
Importantly, the requirement to carry out scheduled inspections does not prevent
burial authorities from carrying out inspections at other times as needed, nor from
taking measures to keep headstones or other memorials safe in the interim.       
The Burial Ground Memorial Safety Guidance (“the 2019 guidance”) was published
in 2019 following the death of a child in a Scottish burial ground. The 2019 guidance
assists local authorities (and other burial authorities) to meet their obligations to
inspect and make safe memorials and headstones. 
Public Notification (regulation 4(2)) 
Bereavement is an emotive experience. Failure to suitably advise lair owners and
visitors of the presence, potential impact and related corrective action of a memorial
inspection programme of any scale may cause further distress. Ultimately, the
responsibility for lair maintenance lies with the lair right-holder and public notification
of inspections helps raise awareness amongst the community. 
Therefore, prior to carrying out a scheduled inspection, regulation 4(2) requires a
burial authority to take steps to notify the public of the dates on which the inspections
will occur and what steps may be taken to make headstones safe. The format and
method of notification is not set out in the regulations as burial authorities will have
discretion on how best to raise awareness for their local communities. Some
methods are suggested in the 2019 guidance, such as: social media, signage at
burial grounds and local press.  
The requirement to notify the public of scheduled inspections does not prevent a
burial authority from making direct contact with a lair right-holder about an individual
headstone and any required remedial action. Lair right-holders, if contactable, may
appreciate the direct contact and may arrange for the headstone to be repaired. 
Returning to safe order (regulation 4(3)) 
Regulation 4(3) permits burial authorities to repair, make safe, reposition or remove a
headstone or other memorial, alter the surface of a lair or remove or reposition
railings, slabs or kerbs. The method for making memorials safe is at the discretion of
burial authorities but the 2019 guidance sets out various questions that burial
authorities should ask when considering the options, such as:

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• are the methods of making safe proportionate to the risk and have different
options been explored?
• have appropriate parties been consulted about or informed of the proposed
action? For example, depending on the circumstances, it may be advisable to
consult with archaeologists or the Commonwealth War Graves Commission. 
• if employing an external memorial mason or structural engineer to make a
memorial safe, is that external contractor appropriately qualified or able to
offer an appropriate guarantee for their work? 
Important considerations in respect to the historic environment are set out in the
2019 guidance, with scheduled monuments and listed buildings given specific
protection in existing legislation.1 
The regulations do not impose a duty of repair but rather grant powers to burial
authorities to take the necessary steps required to make headstones safe. Whilst full
repair of headstones may have benefits for the purpose of conservation and general
aesthetics, it is for burial authorities to decide what steps to take. 
If a burial authority decides to remove a headstone or memorial from a burial ground
due to safety concerns caused by long dilapidation, the burial authority may, if it is
reasonable in the circumstances, consider cordoning off the memorial for a period of
time (to be decided by the burial authority) with physical notices displaying the
intention to remove it. The burial authority could consider keeping a record of any
legible inscription prior to its removal.   
2.5 Regulation 5: Removal of unauthorised headstones or other memorials 
Regulation 5 enables burial authorities to remove unauthorised headstones or
memorials, i.e. those which have been erected without the authorisation of the burial
authority. 
The burial authority is not required to have the memorial removed if there is no
objection to it. However, if the burial authority does wish to remove it then it is
recommended that they make reasonable attempts to contact the person responsible
for it to request that they make arrangements for its removal. 
If the burial authority cannot make contact or the person refuses to remove it, then
the burial authority can remove and dispose of it in a way they choose, but should be
mindful and sympathetic to the circumstances. Regulation 5 provides burial
authorities with the right to recover costs associated with its removal from the person
responsible for the headstone. 
1 Ancient Monuments and Archaeological Areas Act 1979, Planning (Listed Buildings and
Conservation Areas) (Scotland) Act 1997.

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2.6 Regulation 6: Training 
The Burial Management Regulations require staff to be adequately trained in relation
to their day-to-day duties at the burial ground and require burial authorities to keep a
written record of training. The aim of this regulation is to ensure that staff have the
relevant knowledge and training for their role in the maintenance and management
of burial grounds. 
Training may include: in-house, on the job training, online learning or training
delivered by trade bodies and other specialists and may include, for example,
training on:
• burial ground management and compliance with legislation 
• exhumation of human remains 
• inspection and management of memorials 
• excavator operation 
• grave shoring and safety procedures 
The regulations do not include any requirement to achieve a particular level of
training or qualification. This is because the infrastructure is not yet in place in
Scotland or the UK to deliver independently accredited training and qualifications.
However, a record of training is subject to inspection by Inspectors of Burial
appointed under the 2016 Act. This will enable inspectors to monitor the training
provided by burial authorities throughout Scotland in terms of the duty on burial
authorities to ensure staff are adequately trained in their day to day duties at the
burial ground.   
2.7 Regulation 7: Maintenance of equipment 
Regulation 7 requires all equipment that is owned by the burial authority and used for
the maintenance of burial grounds, to be serviced and maintained according to
manufacturer instructions and a record kept of such servicing. 
2.8 Regulation 8: Designation for use by faith, religious or belief groups 
A burial authority can designate part of a burial ground for use by a particular faith,
religious body or belief group and this can help to ensure that specific requirements
are followed and respected. Some faith and belief groups request dedicated areas
where members of the same community may be buried and remembered together
and this can be for reasons of religious requirement, burial custom and practice,
traditions or logistics. 
This is a power and not a duty and it is at the discretion of the burial authority
whether to provide it, based on local community needs. 
3. The Applications and Register Regulations 
3.1 Regulation 1: Citation, commencement and interpretation

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Regulation 1 states the date on which the regulations come into force. From 1 March
2025 all applications for burial must be carried out in accordance with the
requirements of these regulations and the requirements regarding record keeping
and the burial register in the regulations must also be complied with. 
Application forms received by a burial authority on or after 1 March 2025 should be
one of the new burial application forms which are set out in the schedules to The
Applications and Register Regulations. If a burial authority chooses to create the
burial forms in a different digital format (i.e. different to the PDF supplied by the
Scottish Government), this is acceptable as long as the information contained within
the forms is unchanged.   
Burial application forms can be sent electronically and signatures can either be a
signature in ink or an electronic signature. An electronic signature is a signature in
digital ink or an image of a signature, but must be in the signatories’ handwriting. The
signature cannot be typed. 
3.2 Regulation 2: Records 
Burial authorities will be required to retain burial application forms and accompanying
documentation and certificates for 50 years from the date of burial. The forms should
be treated as confidential by the burial authority. They must be stored in an
accessible format, in a secure manner, taking measures to minimise the risk of loss
or destruction, for example, by keeping paper copies in a locked, fireproof cabinet or
ensuring electronic versions are backed up on a secure server. 
3.3 Regulation 3: Application for burial 
The right to apply for a burial (Regulation 3(2)) 
Where the burial is for the remains of an adult 
Where the deceased was an adult and made a will or other testamentary writing
nominating someone to arrange their funeral, the 2016 Act provides that that
nominated person can make the arrangements for the burial or cremation of the
deceased. The Regulations therefore provide that that person may submit a burial
application form (a person specified in a “death declaration”). 
If there is no nominated person or the nominated person is unable to or does not
wish to make the arrangements for any reason, the nearest relative may make
arrangements under the 2016 Act. The Regulations provide that the nearest relative
may submit a burial application. The nearest relative is the person specified
according to the hierarchy set out in section 65 of the 2016 Act as the person who
may make arrangements on the death of a person in the absence of a death
declaration:  
(a) the adult's spouse or civil partner,

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(b) neither married to nor in a civil partnership with the adult but was living with
the adult as if they were married to each other and had been so living for a
period of at least 6 months (or if the adult was in hospital immediately before
death had been so living for such period when the adult was admitted to
hospital),
(c) the adult's child,
(d) the adult's parent,
(e) the adult's brother or sister,
(f) the adult's grandparent,
(g) the adult's grandchild,
(h) the adult's uncle or aunt,
(i) the adult's cousin,
(j) the adult's niece or nephew,
(k) a friend of long standing of the adult. 
A relationship of the half-blood is treated the same as a relationship of the whole
blood. 
If the adult’s spouse or civil partner was permanently separated (either by agreement
or under an order of a court) from the adult, or had deserted, or had been deserted
by, the adult and the desertion continues, then “spouse or civil partner” is omitted
from the hierarchy.   
A person may also be entitled to make arrangements on the death of a person if they
are specified in a court order to that effect (granted by the sheriff court under section
68 of the Act).  The Regulations provide that such a person may also submit a burial
application form. 
Regulation 3(2)(a) of The Applications and Register Regulations provides for
instances where an adult dies in a care home 3(2)(a)(iii) or hospital 3(2)(a)(iv).
Where a person dies and it appears that no arrangements are being made, the local
authority has a duty under section 87 of the 2016 Act to arrange the burial or
cremation, but can ask a member of staff or manager authorised by the care home
(8(4)) or hospital (8(5)) to make the application on its behalf. 
If the remains to be buried are the ashes of the deceased adult, the same applies.
Where the deceased nominated a person in an arrangements of death declaration or
in the deceased’s will, the nominated person may complete the application to bury
the ashes. If the deceased did not nominate someone, the hierarchy is that set out in
section 65, or the court may appoint a person to make arrangements (section 68)
and that person may make the burial application. 
An application for burial is not required for the scattering of ashes. 
Where the burial is for the remains of a child   
The nearest relative of the child is entitled to make the arrangements on the death of
the child. The Regulations provide that the nearest relative may then apply for the
burial. The nearest relative is the person entitled to make arrangements on death for
burial or cremation under the hierarchy set out in section 66 of the 2016 Act.

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(a) the child's parent or a person who had parental rights and parental
responsibilities in relation to the child (but who is not a local authority),
(b) the child's brother or sister,
(c) the child's grandparent,
(d) the child's uncle or aunt,
(e) the child's cousin,
(f) the child's niece or nephew,
(g) a friend of long standing of the child. 
A relationship of the half-blood is treated as a relationship of the whole blood. 
As with the case for deceased adults a person may apply to the court for an order
authorising them to make arrangements (section 68). The Regulations provide that
that person may make the burial application. 
Where the burial is for the remains of a stillborn baby 
Where the burial is for a stillborn baby, the woman who experienced the stillbirth, or
a person with authority to make the arrangements under sections 69-76 of the 2016
Act (e.g. the nearest relative of the stillborn baby or the appropriate health body), can
complete the burial application form. 
Where the burial is for the remains of a pregnancy loss 
Where the burial is for a pregnancy loss, the woman who experienced the loss, or a
person with authority to make the arrangements under sections 77- 84  of the 2016
Act (e.g. an individual specified by the woman or the appropriate health body), can
complete the burial application form. 
Age of applicant 
An application for burial can usually only be completed by someone who is 16 years
old or older. However, if the applicant is the parent of a deceased child or has had a
stillbirth or pregnancy loss, they can make the application even if they are younger
than 16.   
Why the applicant should complete the application form 
It is for the applicant to declare on the application form that they are entitled to make
the application and they must sign the declaration on the form confirming
this. Should there be a dispute amongst relatives, the burial authority or funeral
director is not required to arbitrate on who should complete the form.   
In signing the form, the applicant is acknowledging they agree to the legal
declaration. An applicant is potentially liable on summary conviction to a fine up to
Level 3 on the standard scale  if any information on the application form is knowingly
false. The applicant should have the opportunity to review the questions and
answers and they should be made aware that they are signing a legal declaration.

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In no circumstances should a funeral director complete the form in advance of
meeting with the applicant, or on behalf of the applicant, then merely get the
applicant to sign the form. The applicant is required to sign the form and to confirm
that the information contained in the form is complete and correct to the best of their
knowledge. 
It is understood that there will be times where an applicant will be unable to complete
the form themselves. In such circumstances, the funeral director, or another
individual, can act as a scribe for the applicant if that is required and complete the
answers to the questions on the form under the instruction of the applicant. This
should only be done in the presence of the applicant and the funeral director should
go through each question with the applicant before writing down the applicant’s
answer. The applicant must sign the form and confirm that the information is
complete and correct to the best of their knowledge.   
The application forms (Regulation 3(3) and Schedules 1 -7) 
The Regulations set out the application forms to be used for the different
circumstances and the type of the remains to be buried. Each application form has
its own set of guidance notes attached which can assist applicants to complete the
form.   
Form  To apply for burial of: Used by: Regulation
Burial form 1 (BF1) Adult or child  Nominated
individual or
nearest relative 
3(3)(a) and
Schedule 1 
Burial form 2 (BF2)  Stillborn baby  Woman, health
body or nearest
relative 
3(3)(b) and
Schedule 2
Burial form 3 (BF3) Pregnancy loss on or
before 24 weeks
gestation 
Woman or
nominated
individual
3(3)(c) and
Schedule 3
Burial form 4 (BF4) Pregnancy loss(es) on or
before 24 weeks
gestation 
Health body  3(3)(d) and
Schedule 4
Burial form 5 (BF5) Adult or child (section 87
application) 
Local authority  3(3)(e) and
Schedule 5
Burial form 6 (BF6) Body or body parts after
anatomical examination 
University
anatomy school
3(3)(f) and
Schedule 6
Burial form 7 (BF7) Body parts after
anatomical examination
(where deceased died
before 14 February 1988
or the date of death is not
known)
University
anatomy school
3(3)(g) and
Schedule 7

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If the remains to be buried are ashes, the form to be used will depend on whether
the ashes are of an adult, child, stillborn baby or pregnancy loss. For example, if the
ashes are of an adult, then Form BF1 should be used. 
The application forms are statutory forms. The content of the forms, the wording on
the forms and the questions should not be altered, deleted or added to (unless an
amendment is provided for in this guidance). Burial authorities can add their stamp/
logo and the burial number to the front of the forms. If a burial authority chooses to
create the burial forms in a different digital format (i.e. different to the PDF supplied
by the Scottish Government), this is acceptable as long as the information contained
within the forms is the same.   
Any additional questions/ information required to carry out a burial service should not
be added to the statutory application form but should be included in a separate
supplementary form. Each burial authority can use their own supplementary form
and include on it any information that is relevant to individual burial authorities.   
The front page of each burial application form asks for the date and time of the
service and it is acceptable for this information to be completed by the funeral
director when arranging the funeral. 
An application form should be completed by the applicant and not by a third party. If
the applicant is not physically capable of completing the form they can authorise
someone to complete it on their behalf and act as their scribe, but the form should be
completed in their presence and must be signed by them. The individual should take
their own advice on the completion of the form as they must make the declaration as
to the information being complete and correct.   
If there is any reason why a burial cannot go ahead at a burial ground and has to be
moved to another burial ground, a new application form should be completed. 
Changing instructions 
Where an applicant wishes to change their original instructions before the burial
takes place (either via the funeral director or directly to the burial authority) the
change of instruction must be signed by the applicant. The change can be notified to
the burial authority on a “change of instructions” form or by email from the applicant’s
email (or forwarded on from the funeral director’s email). Whatever method is used it
must include a handwritten, jpeg or digital ink signature against the alterations. It is
crucial that an applicant’s change of instruction is passed to the burial authority as
quickly as possible. It is not necessary to complete a new application form as long as
the burial authority is satisfied there is a clear audit trail of the instructions and any
subsequent changes and the applicant has signed against all alterations. 
Where the applicant instructs a change of burial ground or it is necessary to change
to a different burial ground to accommodate the burial, it is recommended that a new
application form should be completed.

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Making corrections to an application form 
If a significant correction is required to the application form, such as if the details of
the deceased/ applicant are materially incorrect, it is recommended that a new
application form should be submitted. 
There will be occasions where minor corrections are necessary and some flexibility
should be allowed to ensure a burial is not delayed unnecessarily. A minor correction
can be made on a form and initialled by the funeral director but it must be signed by
the applicant. 
Examples of a minor corrections are where date of birth and age don’t match
(wrongly calculated) or where the name has a slight spelling error e.g. Mac and
Mc.  It is acceptable that details of minor corrections are emailed to or given to the
burial authority in writing (in advance of the burial). Whatever method is used the
correction, reason for it and authorisation from the applicant must be recorded to
ensure there is an audit trail. 
Burial authority staff should not be asked to make corrections on the statutory
application form. Instead they should be provided with a correction to the instruction
in writing (email) either from the applicant or via the funeral director. The burial
authority should then attach the correction instruction to the application form and file
together. The applicant should sign against any alterations to the information. 
Sending information to a burial authority after the application form has been
submitted 
Every effort should be made to complete the application form in full before sending it
to the burial authority. In circumstances where information has to be forwarded on
after the application has been submitted, the funeral director must alert the burial
authority that the information will follow. Examples of this would be where the weight
of the coffin and deceased needs to be confirmed. 
Funeral directors and burial authorities should satisfy themselves that they have kept
a clear audit trail which shows that any instructions and changes to instructions
originated with and have been authorised by the applicant and signed by them.   
Does the weight of coffin/ external measurements question have to be
answered? 
Funeral directors, cremation authorities and burial authorities have a statutory duty
under section 2 of the Health and Safety at Work etc. Act 1974 to protect the health,
safety and welfare of their employees and others who may be affected by their
business.   
Other relevant legislation includes but is not restricted to:
• Management of Health and Safety Regulations 1992 
• Manual Handling Operations Regulations 1992 
• Occupiers’ Liability (Scotland) Act 1960
• Provision and use of work equipment regulations 1998

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Knowing the combined weight of a coffin and deceased ensures that any necessary
adjustments, including number of staff needed, can be made in advance of the
burial, reducing the possibility for distress for families on the day of a burial service.   
Providing information about weight is a new addition to the forms used for burial
under these Regulations but a similar requirement for cremation has been in place
since 2019. It is recommended that funeral directors operating in Scotland should
take steps as soon as possible, if they have not already done so, to enable them to
obtain access to suitable weighing equipment to complete the question on weight as
accurately as possible. 
Coffin manufacturers can provide the weight of the coffin and it may be possible to
source the weight of the deceased from the care home, family or mortuary.  Every
effort should be made to provide the weight but if a funeral director has no way of
knowing the combined weight they should give an estimated figure on the form.   
Providing the shape and external measurements of the coffin, ashes urn or casket
assists the burial authority with lair preparation. 
Electronic vs original paper version 
As long as the electronic version/scanned copy of the application form is a
completed form and the signatures are in the correct format the original form (if
completed or signed by hand) should not be sent to the burial authority. Electronic
transfer of documents became much more commonly used in 2020 during the
pandemic and all are reminded that this is an acceptable way of working. It is hoped
that burial authorities will continue to accept papers electronically and not revert to
requiring paper versions. 
The Certificate of Registration of Death (Form 14) 
A Certificate of Registration of Death (Form 14) (or equivalent, if the person died
outwith Scotland) should be submitted alongside the burial application form. A burial
cannot take place without it where the death occurred in Scotland. Where the death
occurred in England, Wales or Northern Ireland there may be cases where the death
has not been registered but the body has been released for burial or cremation by
the coroner. In such cases the coroner’s certificate authorising burial (and removal of
the body to Scotland) must be submitted. 
A Form 14 is normally issued in paper format by a registrar when the death is
registered. Where the Medical Certificate of Cause of Death (Form 11) is selected for
review by the Death Certification Review Service (DCRS), if requested by the
informant, registrars may be willing to email a scanned version of the Form 14 to the
funeral director to help avoid any delays to the burial. The signed, paper form can
then be given by the registrar to the informant to give to the funeral director, or
posted direct to the funeral director. In this situation, it is imperative that the funeral
director who has been sent the Form 14, confirms to the registrar that they have
received it.

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National Records of Scotland (NRS), the Association of Registrars of Scotland
(ARoS), the Scottish Government and the Inspector of Burial, Cremation and Funeral
Directors have agreed that it is acceptable for the Form 14 to be sent to both burial
and cremation authorities electronically. This can be done via email from the funeral
director or the applicant (if the services of a funeral director are not being used).   
The informant will contact the registrar’s office to register the death and the registrar
will issue the Form 14 (paper original) to the informant. The informant then gives the
Form 14 along with the burial application form to the funeral director who is arranging
the burial to send to the burial authority. The funeral director can scan the paper
Form 14 and email the scanned version with the burial application form and any
other accompanying documents to the burial authority.  It is important that the burial
authority send an acknowledgement of receipt of Form 14 to the funeral director,
providing the funeral director and the burial authority with an audit trail.   
Once the acknowledgement is received from the burial authority there is no need for
the funeral director to keep the original paper Form 14 and the funeral director
should then destroy it. The scanned version becomes the “version of record” and is
kept by the burial authority along with the application form and they are retained for
50 years in accordance with the requirements of Regulation 3 of the 2019
Regulations. 
The burial authority can make further enquiries about the information contained in
the form before agreeing to accept the application. 
Hazards 
The burial application forms include a section asking about hazards and notifiable,
infectious diseases. Funeral directors and burial authorities should be aware that in
Scotland medical information continues to be confidential after death and there is a
legal restriction on releasing details.2   
While it is understandable that those who are involved in handling the body will wish
to know if there is a risk of infection, there is no entitlement to know details of the
actual infection, only that a risk of infection may be present. Section 91 of the Public
Health (Scotland) Act 2008 provides that, where a person has died of an infectious
disease, the health board must tell the person disposing of the body “the nature of
the risk” and “any precautions the board considers should be taken” as well as any
other matter which the board considers appropriate. This does not mean that the
person disposing of the body is entitled to know specifically what the risk is, such
as HIV or Covid-19 for example. In some cases, the public health hazard may not
even be known until sometime after the funeral. In cases where the health board
considers that there is a significant risk to public health and it is necessary, to avoid
or minimise the risk, for the body to be retained in hospital until the board is satisfied
there are arrangements for the body’s disposal, the board may issue a written
direction as to when and by whom the body may be removed for the purpose of
immediate disposal.  Where a direction is given, the board must explain to the
person responsible for removal and disposal of the body that there is a significant 
2 Access to Health Records Act 1990

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18 
risk to public health, the nature of that risk, any precautions which the board
considers should be taken and any other matter which the board considers
appropriate.  Any person who, without reasonable excuse, breaches the direction
given by the board commits an offence. 
Those working in the funeral industry should assess the risk in each case, taking
account of any information provided by the family or carers, etc.  If the hazards box
is ticked on the Medical Certificate of Cause of Death (MCCD), the Form 14 and/or
the burial application form, funeral directors should be taking protective measures
(such as wearing PPE).   
Advice about ticking the hazard box DH1 in the MCCD/Form 11, for notifiable
diseases was published in the  
CMO/COPFS/NRS/Police Scotland letter. 
3.4 Regulation 4: Burial Register 
The 2016 Act requires each burial authority to hold burial registers for each burial
ground for which it is the burial authority. The Applications and Register Regulations
set out the information that must be contained in the registers. 
Schedule 8, part 1 lists the information to be recorded where the burial is of an adult
or child. Part 2 prescribes the information to be recorded relating to the burial of body
parts and part 3 where burial is relating to a stillbirth or pregnancy loss. 
The Act requires that the burial registers must be kept indefinitely. 
The Act also requires that the burial authority must make the registers available to
the public and may charge for providing extracts from it. The exception being in the
case of burial of a stillborn baby or a pregnancy loss, where the information held on
this register will be anonymised and will, therefore, not be identifiable.   
The information for each burial must be entered on the appropriate register as soon
as practicable after the burial (regulation 4(2)) and the burial authority must ensure
that the information in the registers is accurate and up to date (regulation 4(3)(b)). 
Register of burial of stillbirth and pregnancy loss 
Burial authorities may wish to consider keeping the register of burial of stillbirth and
pregnancy loss separate to the register of burial of adults and children, as happens
for cremation registers. Doing so helps ensure that privacy and anonymity is easier
for burial authorities to manage while giving reassurance to families that their
information will be held securely. 
The information to be entered onto the register for stillbirth and pregnancy loss by
the burial authority varies depending on who the applicant is. If the applicant is a
health provider/ hospital, the unique identification number given by the health
provider/ hospital and the address of the health provider/ hospital, should be
recorded.

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If the applicant is an individual, such as a woman who experienced a pregnancy
loss, a unique identification number will not have been allocated by the health
provider/ hospital, so the applicant will not be able to provide this on the application
form. The register will not record the applicant’s name or address. This preserves
their anonymity on a public register.   
The name of the baby is optional, if a name has been given.

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